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NY 810434




November 14, 1995

CLA-2-95:R:N3:343 810434

CATEGORY: CLASSIFICATION

TARIFF NO.: 9208.10.0000, 9505.10.5020

Meyer Customs Brokers
A Division of H. Robinson International Inc. (ATTN: Gordon Anderson)
8100 Mitchell Road, Suite 200
Eden Prairie, MN 55344-2231

RE: The tariff classification of poly resin Santa figures and music box from China.

Dear Mr. Anderson:

In your letter dated May 9, 1995, on behalf of Coynes Inc., you requested a tariff classification ruling.

You have submitted five samples of poly resin figures which you state are Santa Claus figures. Your samples are:

Item DF1040 is an approximately 13 inches high poly resin Santa Claus figure standing on top of a polar bear. The figure has a white beard and mustache, bushy white eyebrows, rosy cheeks, a white hat with holly berries, a red robe with white fur trim and black boots.

Item DF1083 is a 10 inch high poly resin figure of Santa Claus on a carved base. The figure has a white beard and mustache bushy white eyebrows, rosy cheeks, a red hat with holly berries, a red robe, black boots and is holding a branch of mistletoe. The sample you have submitted has a wind-up music box in the base. It plays "I Saw Mommy Kissing Santa Claus".

Item DF1006 is a 10 inch high poly resin Santa Claus figure on a carved base. The figure has a white beard and mustache, bushy white eyebrows, rosy cheeks, a red hat with holly berries, a red robe with a blue collar, black boots and is holding a candle behind its back.

Item DF2002 is a poly resin figure in a sleigh with reindeer flying around a tall Christmas tree. The Santa figure has a white beard and mustache, bushy white eyebrows, red cheeks, a red robe, red hat and brown mittens.

Item DF1020 is a 12 inch poly resin figure of Santa Claus. The figure holds one wrapped box and stands on top of a chimney. The figure is wearing a blue robe with a red collar.

Your samples are herewith returned.

You state and we have verified that these items are made of a uniform blend of polyester and calcium carbonate. You further state that the articles are not fired and that the calcium carbonate is from natural stone.

You suggest classification for all of these figures in heading 9505 as festive articles. Small poly resin statues, regardless of motif, are not traditionally associated with Christmas or with any other festivities. The only exception to this has been with the figure of the traditional Santa Claus. U.S. Customs Headquarters has ruled that three dimensional representation of the traditional Santa Claus figure are classifiable as festive articles. This exception does not apply to figures decorating music boxes.

In our opinion all of the above items are recognizable upon importation as Santa Claus figures.

The applicable subheading for the item #s DF1040, DF1006 DF2002, and DF1020 will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, other, other. This subheading number is free of duty.

The applicable subheading for the Santa music box, style number DF1083, will be 9208.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for music boxes. The rate of duty will be 3.2 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Theodore Rauch at 212-466-5892.

Sincerely,


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